RSA 79-D:8 Release of Easement, Expiration, Renewal, Consideration.

Title: V - TAXATION Chapter: 79-D - DISCRETIONARY PRESERVATION EASEMENTS

I. Any property owner who has granted a discretionary preservation easement to a municipality pursuant to the terms of this chapter, after the effective date of this chapter, may apply to the local governing body of the municipality in which the property subject to a discretionary preservation easement is located for a release from such easement upon a demonstration of extreme personal hardship. Upon release from such easement, a property owner shall pay the following consideration to the tax collector of the municipality:
(a) For a release within the first half of the duration of the easement, 20 percent of the full value assessment of such structure and land under RSA 75:1.
(b) For a release within the second half of the duration of the easement, 15 percent of the full

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